In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?

In an assurance engagement focused on the adequacy of organizationwide risk management practices, which of the following best describes a primary area of interest for the engagement?
A . The effectiveness of process-level and transaction-level controls.
B. Conflicts of interest within the organizational structure of the senior management.
C. The alignment of management decisions with the level of risk the organization is willing to accept.
D. The actions of upper management in response to the internal audit activity’s reporting

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Answer: C